Taxes in Europe Database v2
UK legislation: Hydrocarbon Oil Duties Act 1979, as amended by various secondary UK legislations.
European Directives: 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity.
Imported and indigenous petroleum oils, coal tar, oils produced from coal, shale, peat or any other bituminous and liquid hydrocarbons. Duties are also payable on fuel substitutes and gas used as fuel for the propulsion of road vehicles.
Deliverance of the oil for home use in the United Kingdom, subject to arrangements for deferment.
The basic point for excise duty on mineral oils is either:
All rates provided in GBP.
Other specific rates include:
Coal, coke, lignite, electricity and non-propellant uses of natural gas all fall outside of the remit of Hydrocarbon Oil Duty. Business use of these products is charged under the Climate Change Levy.
On provision of suitable financial security, duty at import on deliveries for home use made between the 15th of one month and the 14th of the next month may be deferred until the last business day of month, with payment centrally by direct debit (with special arrangements for February and Bank Holidays). Similar deferment arrangements are available for duty on deliveries for home use from a refinery, other production premises or warehouse.
If, at import, oil is delivered for home use, excise duty is paid to the collector's office at the port, unless deferred. If delivered for home use from a refinery, other production premises or warehouse, payment is normally made centrally.